Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Subject: Tax Treatment—Allowance in Lieu of Salary XXX
As discussed in our telephone conversation of January 11, 1991 (Cousineau/Guglich), the attached correspondence is referred to you, since it pertains to the tax treatment of payments the taxpayer is currently receiving.
Although the taxpayer's representative refers to the payments as training allowances the documentation clearly states that they are an XXX. Since the payments do not appear to be training allowances theIndian Remission Orderrespecting training allowances would not apply in this case. In addition the payments could not be considered a scholarship.
XXX
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© Her Majesty the Queen in Right of Canada, 1991
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